More and more Poles fall into this trap. TK took their side, but it may not be enough

Selling real estate within five years of purchase usually means a 19% PIT tax on income. The problem concerns people who bought apartments or houses in 2007-2008 and sold them before that date.

The registration relief was supposed to help. One document changed everything

There was a registration discount at that time. To be exempt from tax, you had to be registered in the premises for sale for at least 12 months and submit a special declaration. Many taxpayers did not know about the second condition, hidden in unclear transitional provisions. They were convinced that just checking in was enough.

The tax office demanded up to PLN 250,000. zloty

Years later, the tax office began to demand the overdue tax plus interest. According to the described cases, the summonses amounted to PLN 38,000, PLN 100,000. or 190 thousand PLN, and in extreme situations even PLN 250,000. zloty. The problem may affect over 19,000. people.

The Ombudsman receives stories showing the consequences of these decisions. In one case, the tax office carried out enforcement proceedings against a married couple’s pensions for four years. The couple, fearing they would lose their apartment, took out a loan. Tax, interest and enforcement costs totaled approximately PLN 112,000. zloty.

The taxman wanted a fortune, the Tribunal sided with the taxpayers

On July 9, 2025, the Constitutional Tribunal found that making the relief dependent on an additional declaration was unconstitutional. According to the Constitutional Tribunal, a sufficient condition should be annual registration, which the authorities could check on their own.

However, the judgment was not published in the Journal of Laws due to the dispute over the status of the Tribunal. Therefore, it did not enter into force and did not open the way to resuming completed proceedings.

The Ministry of Finance says “no”

The Commissioner for Human Rights asked the ministry for solutions to protect people harmed by defective regulations. The Ministry replied that it does not plan a special law or other mechanisms for taxpayers who lost relief solely due to failure to submit a declaration.

The Ministry explained that an application to reopen the proceedings may be submitted within one month from the entry into force of the Constitutional Tribunal’s judgment. Since the judgment has not been published, the deadline has not started to run and the earlier application would have been ineffective.

Even the publication of the judgment may not be enough

Another barrier is the statute of limitations. The Ministry indicates that after its expiry, the authority cannot issue a new decision, correct the obligation or refund the overpayment. This also applies to people who have already paid the tax. The Ombudsman believes that taxpayers should not bear the consequences of the constitutional crisis or disputes over the status of the Constitutional Tribunal’s rulings. However, the ministry remains in its position: there will be no special solutions for victims of registration relief.